.funding-purpose{padding:70px 0 80px;background:#fff}.purpose-heading{display:grid;grid-template-columns:1fr 1fr;gap:60px;align-items:end;margin-bottom:32px}.purpose-heading .kicker{display:block;margin-bottom:12px}.purpose-heading h2{font-size:34px}.purpose-heading>p{color:var(--muted);font-size:16px;margin:0}.purpose-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px}.purpose-card{display:flex;flex-direction:column;padding:26px 23px;border:1px solid var(--line);border-top:3px solid var(--navy);background:var(--paper);transition:background .2s,border-color .2s}.purpose-card:hover{background:#fff;border-color:var(--red)}.purpose-card:focus-visible{outline:3px solid var(--red);outline-offset:3px}.purpose-no{font:17px Georgia,serif;color:var(--red)}.purpose-card h3{font-size:21px;line-height:1.5;margin:13px 0 12px}.purpose-card p{font-size:14px;color:var(--muted);margin:0 0 24px}.purpose-more{margin-top:auto;color:var(--red);font-size:13px;font-weight:650}.needs-section{background:#e8edf0;padding:85px 0}.needs-layout{display:grid;grid-template-columns:.85fr 1.15fr;gap:70px;align-items:start}.needs-intro h2{font-size:36px}.needs-intro>p{font-size:16px;color:var(--muted);margin:24px 0}.needs-steps{padding-left:23px;margin:25px 0;color:var(--text)}.needs-steps li{padding:6px 0}.needs-intro .needs-boundary{font-size:14px;border-top:1px solid #bac5cd;padding-top:20px}.needs-intro .needs-notice{font-size:13px;line-height:1.8}.needs-notice a{color:var(--red);text-decoration:underline;text-underline-offset:3px}.needs-panel{padding:34px;background:#fff;border-top:4px solid var(--navy);min-width:0}.needs-fields{display:grid;grid-template-columns:1fr 1fr;gap:20px}.needs-fields label{display:block;font-size:14px;font-weight:650}.needs-fields select{display:block;width:100%;max-width:100%;min-width:0;margin-top:8px;border:1px solid #bfc7cc;background:#fff;padding:12px 9px;color:var(--text);font:inherit;font-size:14px;border-radius:0}.needs-wide{grid-column:1/-1}.needs-submit,.needs-actions button,.needs-actions a{display:inline-flex;align-items:center;justify-content:center;border:0;border-radius:0;font:inherit;font-size:15px;font-weight:650;padding:13px 22px;cursor:pointer}.needs-submit{background:var(--red);color:#fff;margin-top:25px}.needs-submit:hover{background:#8d372d}.needs-hint{font-size:12px;color:var(--muted);margin:13px 0 0}.needs-output{border-top:1px solid var(--line);margin-top:25px;padding-top:24px}.needs-output[hidden]{display:none}.needs-output label{display:block;font-size:14px;font-weight:650;margin-bottom:9px}.needs-output textarea{width:100%;resize:vertical;min-height:235px;background:var(--paper);border:1px solid #c8d0d5;padding:14px;font:inherit;font-size:14px;color:var(--text);line-height:1.8}.needs-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:15px}.needs-actions button{background:var(--navy);color:#fff}.needs-actions a{border:1px solid var(--navy);background:#fff;color:var(--navy)}.needs-status{font-size:13px;color:var(--red);margin-bottom:0}.needs-fields select:focus-visible,.needs-output textarea:focus-visible,.needs-actions button:focus-visible,.needs-actions a:focus-visible,.needs-submit:focus-visible{outline:3px solid #9fb8c7;outline-offset:3px}.footer-main{gap:25px}.footer-nav{flex-wrap:wrap;max-width:700px;row-gap:9px}.landing-header .nav{height:102px}.landing-header .brand{font-size:26px;letter-spacing:.04em;gap:15px}.landing-header .brand-logo{width:66px;height:66px}.landing-nav{display:flex;gap:24px;align-items:center;font-size:14px}.landing-nav a:last-child{background:var(--red);color:white;padding:10px 16px}.breadcrumb{padding-top:25px;font-size:13px;color:var(--muted)}.breadcrumb a{text-decoration:underline;text-underline-offset:3px}.landing-hero{padding:34px 0 65px;background:var(--paper)}.landing-hero-grid{display:grid;grid-template-columns:1.05fr .95fr;gap:60px;align-items:center}.landing-hero h1{font-family:"Noto Serif TC","Songti TC","PMingLiU",serif;font-size:clamp(32px,4vw,52px);line-height:1.4;margin:10px 0 20px}.landing-hero .landing-lead{font-size:19px;color:var(--muted);margin:0 0 24px}.landing-tag{font-size:13px;color:var(--red);font-weight:650;margin:30px 0 0}.landing-hero img{width:100%;height:300px;object-fit:cover}.landing-cta{display:inline-flex;background:var(--navy);color:#fff;padding:13px 23px;font-weight:650;font-size:15px}.landing-cta:hover{background:var(--red)}.landing-note{font-size:13px;color:var(--muted);margin:16px 0 0}.landing-section{padding:65px 0}.landing-section.paper{background:var(--paper)}.landing-section.paper .landing-prep{background:#fff}.landing-section h2{font-size:31px;margin:0 0 25px}.landing-cases{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}.landing-cases article{padding:26px;border-top:3px solid var(--navy);background:var(--paper)}.landing-cases h3{font-size:20px;margin:0 0 12px}.landing-cases p{color:var(--muted);font-size:15px;margin:0}.landing-points{display:grid;grid-template-columns:1fr 1fr;gap:65px}.landing-points .point{padding:20px 0;border-top:1px solid var(--line)}.landing-points .point h3{margin:0 0 8px;font-size:20px}.landing-points .point p{color:var(--muted);font-size:15px;margin:0}.landing-prep{background:var(--paper);padding:30px}.landing-prep h3{margin:0 0 15px;font-size:22px}.landing-prep ul{padding-left:22px;color:var(--muted)}.landing-prep li{padding:6px 0}.landing-prep p{font-size:14px;color:var(--muted);margin:18px 0 0}.landing-faq{max-width:820px}.landing-faq article{padding:23px 0;border-top:1px solid var(--line)}.landing-faq h3{font-size:19px;margin:0 0 9px}.landing-faq p{font-size:15px;color:var(--muted);margin:0}.landing-bottom{padding:48px 0;background:var(--navy);color:#fff}.landing-bottom .container{display:grid;grid-template-columns:1.2fr .8fr;align-items:center;gap:50px}.landing-bottom h2{font-size:29px;margin:0 0 10px}.landing-bottom p{font-size:15px;color:#c5d0d8;margin:0}.landing-bottom .landing-cta{background:#fff;color:var(--navy);justify-self:end}.landing-links{display:flex;gap:22px;flex-wrap:wrap;margin-top:24px}.landing-links a{color:var(--red);text-decoration:underline;text-underline-offset:3px;font-size:14px}.landing-footer{background:var(--deep);padding:32px 0;color:#9eafbd;font-size:13px}.landing-footer p{margin:12px 0;font-size:12px;max-width:1000px}.landing-footer a{text-decoration:underline;text-underline-offset:3px}.landing-footer-nav{display:flex;gap:22px;flex-wrap:wrap;margin-bottom:18px}.landing-page a:focus-visible{outline:2px solid currentColor;outline-offset:4px}
@media(max-width:1000px){.purpose-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.needs-layout{gap:35px}.landing-header .brand{font-size:22px}.landing-nav{gap:16px}.landing-hero-grid{gap:35px}}
@media(max-width:720px){.funding-purpose{padding:55px 0}.purpose-heading{grid-template-columns:1fr;gap:18px}.purpose-heading h2{font-size:29px}.purpose-heading>p{font-size:15px}.purpose-grid{gap:13px}.purpose-card{padding:21px 18px}.purpose-card h3{font-size:19px}.needs-section{padding:60px 0}.needs-layout{grid-template-columns:1fr;gap:25px}.needs-intro h2{font-size:31px}.needs-intro>p{margin:18px 0}.needs-panel{padding:26px 22px}.needs-fields{gap:18px}.landing-header .nav{height:auto;min-height:88px;flex-wrap:wrap;padding:15px 0;gap:12px}.landing-header .brand{font-size:22px;gap:12px}.landing-header .brand-logo{width:54px;height:54px}.landing-nav{width:100%;justify-content:space-between;gap:10px;font-size:13px}.landing-nav a:last-child{padding:7px 13px}.landing-hero{padding:24px 0 45px}.landing-hero-grid{grid-template-columns:1fr;gap:25px}.landing-hero img{height:220px}.landing-tag{margin-top:18px}.landing-hero .landing-lead{font-size:17px}.landing-section{padding:45px 0}.landing-section h2{font-size:27px}.landing-cases{grid-template-columns:1fr;gap:14px}.landing-points{grid-template-columns:1fr;gap:30px}.landing-prep{padding:24px}.landing-bottom .container{grid-template-columns:1fr;gap:25px}.landing-bottom .landing-cta{justify-self:start}.landing-bottom h2{font-size:26px}.footer-main{display:block}}
@media(max-width:440px){.purpose-grid{grid-template-columns:1fr}.needs-fields{grid-template-columns:1fr}.needs-wide{grid-column:auto}.needs-actions{display:grid;grid-template-columns:1fr}.needs-actions button,.needs-actions a{width:100%}.landing-header .brand{font-size:20px}.landing-header .brand-logo{width:50px;height:50px}.landing-nav{font-size:12px}}
@media(prefers-reduced-motion:reduce){.purpose-card{transition:none}}

@media(max-width:650px){.site-header .nav-links.open{top:100%}.hero h1{font-size:clamp(20px,6.6vw,38px);letter-spacing:.01em}.hero-actions .hero-button{font-size:14px;padding:12px 8px}}

.services-purpose{padding:30px 0 45px}.purpose-heading .purpose-title{font-family:"Noto Serif TC","Songti TC","PMingLiU",serif;font-size:30px;line-height:1.45;font-weight:600;letter-spacing:.04em;margin:0}.advisory-title{font-size:22px;margin:10px 0 23px}.services-purpose .purpose-grid{grid-template-columns:repeat(6,minmax(0,1fr))}.services-purpose .purpose-card{grid-column:span 2}.services-purpose .purpose-card:nth-child(n+4){grid-column:span 3}@media(max-width:1000px){.services-purpose .purpose-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.services-purpose .purpose-card,.services-purpose .purpose-card:nth-child(n+4){grid-column:auto}.services-purpose .purpose-card:last-child{grid-column:1/-1}}@media(max-width:720px){.services-purpose{padding:25px 0 35px}.purpose-heading .purpose-title{font-size:26px}.advisory-title{font-size:20px}}@media(max-width:440px){.services-purpose .purpose-grid{grid-template-columns:1fr}.services-purpose .purpose-card:last-child{grid-column:auto}}